A company uses special journals and a general journal to record its transactions. Using the following abbreviations, identify the appropriate journal used to record each transaction.

Sales Journal S

Purchases Journal P

Cash Receipts Journal CR

Cash Payments Journal CP

General Journal J

____ Purchased 375 of supplies on account.

____ Received 3000 from a customer on account.

____ Purchased 2300 of inventory for cash.

____ Returned 1670 of merchandise previously purchased on account.

____ Paid 5300 for the weekly employee wages.

____ Sold 2460 of merchandise for cash.

____ Purchased 20000 of office equipment for cash.

____ Paid 2345 for merchandise previously purchased on account.

____ Borrowed 10000 from a bank.

____ Made the 350 adjusting entry for expired insurance.